Property taxes assessed by the Commonwealth or by any locality shall be assessed on and collected on the individual apartments and not on the property as a whole, or on the common elements.
Va. Code Ann. § 55.1-2001
Property taxes assessed on individual apartments
1962, c. 627, § 14, § 55-79.14; 1966, c. 683; 2019, c. 712.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.